IMA PROCESSESA district can access their Instructional Material Allotment (IMA) via the EMAT system. TEA will deposit the amount of funds allocated for each district to be used in two ways: by requisitioning instructional materials or asking for a disbursement of funds to the district’s bank. In order to utilize the IMA to purchase technological equipment, districts do not have to choose from the Commissioner’s List of equipment that was established via HB 4294. SB 6 allows districts to purchase technological equipment from the Commissioner’s List or bypass the Commissioner’s List when purchasing the technology they need. RequisitionsIf a district has selected instructional materials that are on the State Board of Education’s list of adopted materials or items on the Commissioner’s List, they will use the EMAT system to requisition the materials. The cost for these materials will be deducted from the district’s IMA account in the EMAT system. The materials will be shipped to the district. DisbursementsOnce the district has requisitioned the materials they need, the district can then determine how they want to use the remaining funds. Once the district determines that they want to use some funds in their IMA for allowable items (i.e. instructional materials not on the SBOE or Commissioner’s list, technology equipment or services, or salaries for technology personnel), they will request TEA to disburse the funds necessary to pay for the item(s). This disbursement request will be done through the EMAT system. TEA will then send the funds electronically to the district’s bank. The amount disbursed to the district will be deducted from the district’s IMA account. The school district is responsible for tracking the use of the funds to ensure that they are incompliance with the law. OwnershipThe instructional materials purchased with the IMA belong to the district. A district may dispose of the instructional materials when the Board of Trustees determines the materials are no longer needed. If the materials are still under adoption, they will need to notify the commissioner when they dispose of the materials. The instructional materials may be sold, once the materials are no longer under adoption. Any profit made off of materials that were purchased with the IMA, must be used according to the rules governing IMA purchases. CertificationEach year the Board of Trustees of a local school district must certify to the State Board of Education and the commissioner that for each subject in the required curriculum under Section 28. 002, other than physical education, and each grade level; the district provides each student with instructional materials that cover all of the TEKS for that subject and grade level. To determine whether each student has instructional materials that cover all elements of the essential knowledge and skills, a school district may consider:
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